Duty and Overhead

Duty noun - A charge usually of money collected by the government from people or businesses for public use.

Overhead and duty are semantically related. In some cases you can use "Overhead" instead a noun "Duty".

Overhead noun - (nautical) the top surface of an enclosed space on a ship.

Duty and overhead are semantically related. Sometimes you can use "Duty" instead a noun "Overhead".